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PEOPLE v. WEST PUBLISHING CO.

Docket No. S.F. 17970.

35 Cal.2d 80 (1950)

216 P.2d 441

THE PEOPLE, Respondent, v. WEST PUBLISHING COMPANY (a Corporation), Appellant.

Supreme Court of California. In Bank.

April 4, 1950.

Attorney(s) appearing for the Case

John W. Preston for Appellant.

Fred N. Howser, Attorney General, and James E. Sabine, Deputy Attorney General, for Respondent.

SPENCE, J.

This action was commenced by the state to enforce the statutory liability of the West Publishing Company, a Minnesota corporation, for use taxes levied as the result of its sale of law books and legal periodicals to California customers during the period of July 1, 1935, to December 31, 1939, inclusive, pursuant to the California Use Tax Act of 1935, as amended. (Stats. 1935, ch. 361, p. 1297, as amended by Stats. 1937, chs. 401, 671, 683, pp. 1327, 1874...

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